DVAT CIRCULAR NO. 21 OF 2012-13 Dated: 25.10.2012..extracts
Sub: Filing of online returns for the second quarter 2012-13.
In order to facilitate the filling of online DVAT/CST returns, in exercise of the powers conferred under Rule 49A of the DVAT Rules, 2005, the last date of online filing of return for the second quarter of 2012-13 is extended upto 16.11.2012. The last date of filing of hard copy of the returns for the second quarter 2012-13 is also extended upto 19.11.2012.
However, the tax due for the above mentioned period shall be deposited as per the provisions of Section 3(4) of the DVAT Act, 2004. Penalty and interest on late deposit of tax due shall be imposed as applicable.